Indicate whether each of the following items is an adjustment to the balance per books (BK) or to the balance per bank statement (BS) on a reconciliation that adjusts the bank balance and the bank statement ot the correct balance

______ Customer's NSF check

______ Service charge for a lockbox

______ Outstanding Checks

______ Interest earned on an account for the month

______ Check written on the account but recorded on the books at the wrong amount

______ Deposits in transit